Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.06s
Agency decision · Agency decision
-3Petitioner filed a timely Form 1040A, U.S. Individual Income Tax Return, for taxable year 2010. On the return, petitioner stated that his occupation was "unemployed warehouse worker". … See 42 U.S.C. secs. 401-434 (2000), including sec. 423, providing for disability insurance benefit payments.
United States Tax CourtAgency decision · Agency decision
Cir. 1975), cert. denied, 423 U.S. 832 (1975); Matter of Coker, 14 I&N Dec. 521 (BIA 1974). … This distinction has been upheld by the Supreme Court in Fiallo v. sell, 480 U.S. 787 (1977).
Executive Office for Immigration ReviewAgency decision · Agency decision
Helvering, 292 U.S. 435, 440 (1934). New Colonial Petitioners bear the burden to prove that respondent's determination is incorrect. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 358 U.S. 59, 60 (1958).
United States Tax CourtAgency decision · Agency decision
Glenshaw Glass - 4 Co., 348 U.S. 426, 429 (1955) (quoting Helvering v. Clifford, 309 U.S. 331, 334 (1940)). narrowly construed. Statutory exceptions from income are Commissioner v. … Schleier, 515 U.S. 323, 328 (1995).
United States Tax CourtAgency decision · Agency decision
NW Washington, DC 20210-0001 U.S. Department of Labor In the Matter of: VIMALRAJ MANOHARAN, COMPLAINANT, v. … (Respondent), with the Wage and Hour Division of the U.S.
Department of LaborT . C. Summary Opinion 2010 -174
Agency decision · Agency decision
Helvering, 290 U.S. 111, are a matter of legislative grace. 115 (1933). … (1969), affd. 423 F.2d 710 (9th 1970).
United States Tax CourtAgency decision · Agency decision
Supp. 422, 423 (S.D. Tex. 1963) (dictum). … Miranda, 459 U.S. 14 (1982); Schweiker v. Hansen, 450 U.S. 785 (1981); INS v. Hibi, 414 U.S. 5, 8-9 (1973); Montana v. Kennedy, 366 U.S. 308, 314-15 (1961).
Executive Office for Immigration ReviewAgency decision · Agency decision
Dec. 482 (BIA. 1966). In the present case, Connecticut is the place of the marriage celebration, thus, we must evaluate the marriage's validity under Connecticut law. … Cohen, 392 U.S. 83, 106 (1968). In a visa petition proceeding the Acting District Director is not an adversary who needs standing to participate. 8 C.F.
Executive Office for Immigration ReviewAgency decision · Agency decision
COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 423-98S. Filed July 23, 2001. Lisa A. Alexander, for petitioner. Bradford A. Johnson, for respondent. … Silk, 331 U.S. 704, 716 (1947). No single factor is dispositive, and we must look at all the facts and circumstances in each case. See Profl. & Executive Leasing, Inc. v.
United States Tax CourtAgency decision · Agency decision
Mitchell, 303 U.S. 391, 397 (1938), in which there was an acquittal in a criminal prosecution. … McCafferty's testimony (Tr. pp. 402-404; 423-425) that Joseph Giarratano had stated that the respondent and his wife had paid the funeral bills of Frank Giarratano and Nina Giarratano.
Executive Office for Immigration ReviewAgency decision · Agency decision
McCoy, 484 U.S. 3, 7 (1987). … (quoting 42 U.S.C. sec. 423(d)(2)(A) (1994) (second alteration in original))).
United States Tax CourtAgency decision · Agency decision
On October 8, 2009, petitioners timely filed with extension a Form 1040, U.S. Individual Income Tax Return, for tax year 2008, reporting an income tax liability of $82,230. … Appx. 423 (5th Cir. 2011).
United States Tax CourtAgency decision · Agency decision
INS, 516 F.2d 565 (6th Cir. 197 5) (rejecting the "direct" versus "collateral" distinction in favor of finality after entry of guilty plea and completion of sentencing), cert. denied, 423 U.S. 1050 (1976
Executive Office for Immigration ReviewAgency decision · Agency decision
In an opinion issued July 2, 1999, we addressed the issue of whether income relating to printed circuit assemblies should be reallocated under sec. 482 to petitioner from its Singapore subsidiary for its … extent-(1) the amount of such tax is used (directly or indirectly) by the country imposing such tax to provide a subsidy by any means to the taxpayer, a related person (within the meaning of section 482
United States Tax CourtAgency decision · Agency decision
A U.S. … without published opinion 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268. Respondent’s failure to obtain the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 118 T.C. 423, 425 n.3 (2002). … Seeley Tube & Box Co., 338 U.S. 561, 570 (1950); Intel Corp. & Consol. Subs. v. Commissioner, 111 T.C. 90, 95 (1998). - 12 301.6621-3(c)(1), Proced. & Admin. Regs.
United States Tax CourtAgency decision · Agency decision
Carter, 326 F.2d 315, 320 (9th Cir. 1963), cert. denied, 377 U.S. 917 (1 964); of INS v. Rios-Pineda, 471 U.S. 444, 449 (1985); INS v. Bagamasbad, 429 U.S. 24, 25 (1976). … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S 1050 (1976); Matter of Danesh, 19 1&N Dec. 669 (BIA 1988); Matter of Khalik, 17 1&N Dec. 518 (BIA 1980).
Executive Office for Immigration ReviewAgency decision · Agency decision
Wright, 41 F.2d 464, 466 (10th Cir. 1930), cert. denied, 282 U.S. 896 (1931). … time the law changed in older to qualify as a legitimated child" under section 101(b)(1)(C) of the Act. 3 An alternative to the father's acknowledgment was (and is) a judicial declaration of paternity. 423
Executive Office for Immigration ReviewFederal Register / Vol. 85, No. 45 / Friday, March 6, 2020 / Rules and Regulations
Agency decision · Agency decision
L. 109–423, 120 Stat. 2900; 8 CFR 214.2(h)(4)(i); 8 CFR 214.2(h)(6)(iii); and sec. 6, Pub. L. 115–218, 132 Stat. 1547 (48 U.S.C. 1806). Subpart A issued under 8 CFR 214.2(h). … L. 109–423, 120 Stat. 2900; and 8 CFR 214.2(h). ■ 5. In § 655.171, revise paragraphs (a) and (b)(2) to read as follows: § 655.171 Appeals. * * * * * (a) Administrative review.
Department of LaborAgency decision · Agency decision
Illinois, 378 U.S. 478 (1964), and Miranda v. Arizona, 384 U.S. 436 (1966). … See Public Law 90-83, 81 Seat. 195. 2 DR 7-104(A)(1) of the American Bar Association's Code of Professional Responsibility provides: Communicating With One of Adverse Interest. 482 Interim Decision
Executive Office for Immigration Review
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.